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UNITED STATES v. SHOTWELL MANUFACTURING COMPANY

Nos. 11108-11111.

225 F.2d 394 (1955)

UNITED STATES of America, Plaintiff-Appellee, v. THE SHOTWELL MANUFACTURING COMPANY, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Byron A. CAIN, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Frank J. HUEBNER, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Harold E. SULLIVAN, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

As Amended on Denial of Rehearing August 18, 1955.

Attorney(s) appearing for the Case

George B. Christensen, Vincent O'Brien, Howard Ellis, William T. Kirby, Chicago, Ill., Edward J. Wendrow, Richard L. Wattling, Chicago, Ill., Robert H. Klugman, Chicago, Ill., Kirkland, Fleming, Green, Martin & Ellis, McAdams & Kirby, Winston, Strawn, Black & Towner, Defrees, Fiske, O'Brien & Thomson, Chicago, Ill., of counsel, for defendant-appellants.

H. Brian Holland, Asst. Atty. Gen., Joseph M. Howard, Atty., U. S. Dept. of Justice, Washington, D. C., Ellis N. Slack, John H. Mitchell, Washington, D. C., for the United States.

Before LINDLEY, SWAIM and SCHNACKENBERG, Circuit Judges.

SCHNACKENBERG, Circuit Judge.

Shotwell Manufacturing Company, a corporation (sometimes herein referred to as Shotwell) and Byron A. Cain, Frank J. Huebner and Harold E. Sullivan, its officers, were indicted on two counts on March 14, 1952, for allegedly wilfully and knowingly attempting to defeat and evade a large part of the income taxes due and owing by Shotwell to the United States of America for the calendar years 1945...

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